Insufficient ERAF: Examining a Recent Issue in Local Government Finance

These distributions will provide additional one–time increases in revenue for school districts in the current year and over the next few years. No Change in Excess ERAF. In general, an increase in the amount of property tax revenue to school districts decreases (1) the amount of state funding needed by schools to
https://lao.ca.gov/reports/2012/localgov/ERAF/eraf-121812.aspx

^[PDF] The 2022-23 Budget: Zero-Emission Vehicle Package

This program would provide competitive grants to school districts to replace nonelectric school buses with electric buses and purchase related infrastructure. • ZEV Fueling Infrastructure Grants ($600 Million General Fund).
https://lao.ca.gov/reports/2022/4561/Zero-Emission-Vehicle-Package-022322.pdf

^[PDF] Property tax assessment.

This increases property taxes for local governments and schools. Over the next few years, schools and local governments each probably will gain hundreds of millions of dollars per year. Over time, these gains will grow resulting in schools and other local governments each gaining $1 billion or more per year.
https://lao.ca.gov/ballot/2021/210488.pdf

The 2019-20 May Revision: Initial Comments on the Governor’s May Revision

May 12, 2019 - Compared to January, the administration ’s estimates of revenues and transfers (excluding reserve deposits) have increased by $3.2  billion across the three fiscal years of 2017 ‑18 to 2019 ‑20. This upward revision is primarily the net effect of a few factors.
https://lao.ca.gov/Publications/Report/4039

^[PDF] The 2020-21 Budget: Taxation of E-Cigarettes

As shown in Figure 2, e-cigarettes were roughly five to six times as popular as conventional cigarettes among California high school students during the 2017-18 school year. Daily E-Cigarette Users Disproportionately Young, but Most Are Adults.
https://lao.ca.gov/reports/2020/4171/ecigarette-taxation-022420.pdf

^[PDF] The 2011-12 Budget: To Defer or Not Defer? An Analysis of the Effects of K-12 Payment Deferrals

Without either deferral, however, school districts would be receiving funding in 2011‑12 roughly sufficient to support the programmatic level in effect when they began the 2010‑11 school year. That is, if one uses the beginning of the 2010‑11 school year as a point of reference, a new deferral would not be needed
https://lao.ca.gov/analysis/2011/education/k12_deferrals_012411.pdf

LAO 2008 Budget Analysis: Introduction: K-12 Education

As a result, the year –to –year change for these programs reflects the Governor's full 10.9 percent reduction. The largest program in this category is the After School Education and Safety Program. (This program is discussed in more detail in the “After School Programs” section of this chapter.)
https://lao.ca.gov/analysis_2008/education/ed_anl08005.aspx

If the balance remaining in the TDC Fund at the end of any

If the balance remaining in the TDC Fund at the end of any fiscal year exceeds 25 percent of the Stephen P. Teale Data Center's current fiscal year budget, the billing rates for services rendered shall be adjusted downward for the following fiscal year.
https://lao.ca.gov/1995/sb1_1995.html

LAO 2008 Budget Analysis: Perspectives on State Revenues

The budget forecast is largely completed by the administration in early December, prior to when key information about year –end economic and revenue activity becomes available. Especially important is the strength of the PIT and CT estimated and miscellaneous tax payments that come in just before the end and right after the start of the calendar year.
https://lao.ca.gov/analysis_2008/2008_pandi/pi_anl08003.aspx

Major Features of the 2000-01 Budget

This program awards schools that achieve specified increases in pupil test scores (both low- and "hi gh-performing" schools are potentially eligible). The augmentation brings the budget-year amount for this program to $227 million, including a carry over of $96 million t hat was not allocated in the current year.
https://lao.ca.gov/2000/070300_budget_maj_features.html